管理会计习题与答案：Budgeting unit Test and Answer.docxVIP

一、单选题 1、?Which of the following is the budget committee not responsible for? A.Preparing functional budgets B.Allocation responsibility for budgetary preparation C.Monitoring the budgeting process D.Timetabling the budgetary operation 正确答案：A 解析： It is the manager responsible for implementing the budget that must prepare it, not the budget committee. 2、?Which of the following would probably not be contained in a budget manual? ?A.The production cost budget B.A timetable for budget preparation C.An organization chart D.Specimen budgetary control reports 正确答案：A 3、?Which of the following are purposes of a budget? ? (i) establishing strategic options ? (ii) motivating management ? (iii) establishing long term objectives ? (iv) planning operations A.(i) and (iii) only B.(ii) and (iv) only C.(ii), (iii) and (iv) only D.(i) and (iv) only 正确答案：B 4、?Which of the following best describes a principal budget factor? A.A factor which limits the activities of an organisation. B.A factor that affects all budget centres. C.A factor that the management accountant builds into all budgets. D.A factor that is controllable by a budget centre manager. 正确答案：A 5、?What does the statement sales is the principal budget factor mean? A.The companys activities are limited by the level of sales it can achieve B.Sales is the largest item in the budget C.The level of sales will determine the level of profit at the end of the period D.The level of sales will determine the level of cash at the end of the period 正确答案：A 解析： The principal budget factor is the factor which limits the activities of an organisation. Although cash and profit are affected by the level of sales, sales is not the only factor which determines the level of cash and profit. 6、?Which of the following BEST describes the purpose of a flexible budget? ?A.To ensure managers are motivated B.To facilitate control by preventing discretionary expenditure C.To facilitate control by establishing a budge